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Schedule of Investments (Details) - USD ($) | 6 Months Ended | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | ---
Jun. 30, 2025 | Dec. 31, 2024 | Mar. 31, 2025 | Jun. 30, 2024 | Mar. 31, 2024 | Dec. 31, 2023
Marketable Securities [Line Items] |  |  |  |  |  |  |  |
Available for sale securities, amortized cost | $ 393,340,165 |  | $ 376,012,071 |  |  |  |  |
Available for sale securities, gross unrealized gain | 6,189,854 |  | 2,899,986 |  |  |  |  |
Available for sale securities, gross unrealized losses | (8,601,313) | [1] | (11,944,935) | [2] |  |  |  |
Available for sale securities, allowance for credit losses | (486,986) |  | (420,993) |  | $ (507,300) | $ (394,260) | $ (410,549) | $ (314,549)
Available for sale securities, estimated fair value | 390,441,720 |  | 366,546,129 |  |  |  |  |
Equity securities, amortized cost | 11,657,063 |  | 11,386,454 |  |  |  |  |
Equity securities, estimated fair value | 16,556,531 |  | 15,771,681 |  |  |  |  |
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (2,230,234) |  | (2,082,241) |  |  |  |  |
Mortgage loans on real estate and construction, allowance for losses | (2,640,744) |  | (1,885,390) |  | (2,008,592) | (2,853,852) | (2,921,614) | (3,818,653)
Mortgage loans on real estate and construction, discount | (269,606) |  | (272,616) |  |  |  |  |
Mortgage loans on real estate and construction | 324,403,996 |  | 301,747,358 |  |  |  |  |
Real estate held for investment, net of depreciation | 213,045,016 |  | 197,693,338 |  |  |  |  |
Real estate held for sale | 3,093,040 |  | 1,278,033 |  |  |  |  |
Policy loans | 14,208,030 |  | 14,019,248 |  |  |  |  |
Insurance assignments | 45,161,992 |  | 48,493,858 |  |  |  |  |
Federal home loan bank stock | 1,324,800 | [3] | 2,404,900 | [4] |  |  |  |
Other investments | 26,477,699 |  | 11,473,961 |  |  |  |  |
Allowance for credit losses | (1,481,032) |  | (1,536,926) |  | (1,517,783) | (1,535,324) | (1,587,525) | (1,553,836)
Total policy loans and other investments | 85,691,489 |  | 74,855,041 |  |  |  |  |
Accrued investment income | 9,659,711 |  | 8,499,168 |  |  |  |  |
Total investments | 1,042,891,503 |  | 966,390,748 |  |  |  |  |
US Treasury Securities [Member] |  |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |  |
Available for sale securities, amortized cost | 77,652,340 |  | 74,680,606 |  |  |  |  |
Available for sale securities, gross unrealized gain | 888,144 |  | 327,618 |  |  |  |  |
Available for sale securities, gross unrealized losses | (247,044) | [1] | (486,976) | [2] |  |  |  |
Available for sale securities, allowance for credit losses |  |  |  |  |  |  |  |
Available for sale securities, estimated fair value | 78,293,440 |  | 74,521,248 |  |  |  |  |
US States and Political Subdivisions Debt Securities [Member] |  |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |  |
Available for sale securities, amortized cost | 3,550,803 |  | 6,416,751 |  |  |  |  |
Available for sale securities, gross unrealized gain | 15,484 |  | 1,762 |  |  |  |  |
Available for sale securities, gross unrealized losses | (213,175) | [1] | (290,448) | [2] |  |  |  |
Available for sale securities, allowance for credit losses |  |  |  |  |  |  |  |
Available for sale securities, estimated fair value | 3,353,112 |  | 6,128,065 |  |  |  |  |
Corporate Debt Securities [Member] |  |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |  |
Available for sale securities, amortized cost | 284,854,952 |  | 262,954,278 |  |  |  |  |
Available for sale securities, gross unrealized gain | 5,161,683 |  | 2,444,842 |  |  |  |  |
Available for sale securities, gross unrealized losses | (4,397,245) | [1] | (6,922,871) | [2] |  |  |  |
Available for sale securities, allowance for credit losses | (474,937) |  | (408,944) |  |  |  |  |
Available for sale securities, estimated fair value | 285,144,453 |  | 258,067,305 |  |  |  |  |
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member] |  |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |  |
Available for sale securities, amortized cost | 26,532,070 |  | 31,710,436 |  |  |  |  |
Available for sale securities, gross unrealized gain | 119,743 |  | 125,764 |  |  |  |  |
Available for sale securities, gross unrealized losses | (3,743,849) | [1] | (4,244,640) | [2] |  |  |  |
Available for sale securities, allowance for credit losses | (12,049) |  | (12,049) |  |  |  |  |
Available for sale securities, estimated fair value | 22,895,915 |  | 27,579,511 |  |  |  |  |
Redeemable Preferred Stock [Member] |  |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |  |
Available for sale securities, amortized cost | 750,000 |  | 250,000 |  |  |  |  |
Available for sale securities, gross unrealized gain | 4,800 |  |  |  |  |  |  |
Available for sale securities, gross unrealized losses |  | [1] |  | [2] |  |  |  |
Available for sale securities, allowance for credit losses |  |  |  |  |  |  |  |
Available for sale securities, estimated fair value | 754,800 |  | 250,000 |  |  |  |  |
Industrial Miscellaneous and All Other [Member] |  |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |  |
Equity securities, amortized cost | 11,657,063 |  | 11,386,454 |  |  |  |  |
Equity securities, gross unrealized gain | 5,506,182 |  | 4,976,567 |  |  |  |  |
Equity securities, gross unrealized losses | (606,714) | [1] | (591,340) | [2] |  |  |  |
Equity securities, estimated fair value | 16,556,531 |  | 15,771,681 |  |  |  |  |
Equity Securities One [Member] |  |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |  |
Equity securities, amortized cost | 11,657,063 |  | 11,386,454 |  |  |  |  |
Equity securities, gross unrealized gain | 5,506,182 |  | 4,976,567 |  |  |  |  |
Equity securities, gross unrealized losses | (606,714) | [1] | (591,340) | [2] |  |  |  |
Equity securities, estimated fair value | 16,556,531 |  | 15,771,681 |  |  |  |  |
Residential Mortgage [Member] |  |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |  |
Mortgage loans on real estate and construction | 92,656,929 |  | 92,061,787 |  |  |  |  |
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (1,275,782) |  | (1,307,539) |  |  |  |  |
Mortgage loans on real estate and construction, allowance for losses | (1,129,892) |  | (850,550) |  | (647,107) | (1,779,386) | (1,862,495) | (2,390,894)
Mortgage loans on real estate and construction, discount | (120,411) |  | (123,348) |  |  |  |  |
Mortgage loans on real estate and construction | 90,130,844 |  | 89,780,350 |  |  |  |  |
Real estate held for investment, net of depreciation | 88,976,901 |  | 71,618,410 |  |  |  |  |
Real estate held for sale | 2,941,487 |  | 1,126,480 |  |  |  |  |
Residential Construction [Member] |  |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |  |
Mortgage loans on real estate and construction | 165,707,402 |  | 151,172,733 |  |  |  |  |
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (696,139) |  | (659,147) |  |  |  |  |
Mortgage loans on real estate and construction, allowance for losses | (331,585) |  | (302,346) |  | $ (339,755) | $ (225,143) | $ (199,497) | $ (208,106)
Mortgage loans on real estate and construction, discount |  |  |  |  |  |  |  |
Mortgage loans on real estate and construction | 164,679,678 |  | 150,211,240 |  |  |  |  |
Commercial [Member] |  |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |  |
Mortgage loans on real estate and construction | 71,180,249 |  | 62,753,085 |  |  |  |  |
Real estate held for investment, net of depreciation | 124,068,115 |  | 126,074,928 |  |  |  |  |
Real estate held for sale | $ 151,553 |  | $ 151,553 |  |  |  |  |
[1] | Gross unrealized losses are net of allowance for credit losses
[2] | Gross unrealized losses are net of allowance for credit losses
[3] | Includes $581,600 of Membership stock and $743,200 of Activity stock attributable to short-term borrowings and letters of credit.
[4] | Includes $553,900 of Membership stock and $1,851,000 of Activity stock due to short-term advances and letters of credit.

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